statements

statements is a skill for Claude Code, Codex from bromso/metapowers. It costs 11 tokens per session (485 once invoked), scanned A, original, MIT.

A procedure for preparing the three main financial statements: the income statement, balance sheet, and cash flow statement. It starts from an adjusted trial balance, which is the account summary after accounting corrections.

In plain words
What is it for?
Use it to prepare financial statements for a period, including revenue, expenses, assets, liabilities, equity, and cash movements.
Why use it?
It organizes account balances into standard reports and checks that the balance sheet adds up. This reduces the work of assembling statements manually from the corrected accounts.

Skill for Claude CodeCodex

Part of the accounting plugin — 13 skills shipped together

Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

agentmods
npx agentmods add skills/bromso/metapowers/statements
Any agent
npx skills add bromso/metapowers --skill statements
Clone the repo
git clone --depth 1 https://github.com/bromso/metapowers

Made for: Claude Code, Codex.

Or install accounting, the plugin that ships this one along with the rest of its 13 skills.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for statements

README.md
[![agentmods](https://agentmods.dev/badge/skills/bromso/metapowers/statements.svg)](https://agentmods.dev/skills/bromso/metapowers/statements)
Your own site
<a href="https://agentmods.dev/skills/bromso/metapowers/statements"><img src="https://agentmods.dev/badge/skills/bromso/metapowers/statements.svg" alt="Measured on agentmods" height="20"></a>
Per session 11 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 485 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. Scan, not verified.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5 $0.00011 $0.00485
Opus 5 $0.00005 $0.00243
Sonnet 5 $0.00002 $0.00097
Haiku 4.5 $0.00001 $0.00049

Measured 3d ago against content hash d0b9601f0bdf, method: parsed. Prices are Anthropic first-party input rates as of 2026-08-30, from the pricing page.

Security

Grade A, and why

statements scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 3d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

plugins/accounting/skills/statements/SKILL.md · 45 lines

How it starts

The opening of the file, as written. The whole thing — 45 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Financial Statements

Prepare financial statements for "$ARGUMENTS". Use the adjusted trial balance to produce the income statement, balance sheet, and statement of cash flows.

Prerequisites

Read .metapowers/accounting/$ARGUMENTS/06-adjusted-balance.md for the adjusted trial balance. Reference shared/financial-statements-template.md for the statement format.

Process

  1. Prepare the Income Statement:

    • List all revenue accounts and their adjusted balances
    • List all expense accounts and their adjusted balances
    • Calculate gross profit (if applicable), operating income, and net income
    • Include earnings per share if the entity is a corporation
  2. Prepare the Balance Sheet:

    • Assets — list current assets (cash, receivables, inventory, prepaid) and non-current assets (PP&E, intangibles) with subtotals
    • Liabilities — list current liabilities (payables, accrued, unearned) and non-current liabilities with subtotals
    • Equity — list contributed capital, retained earnings (including current period net income)
    • Verify that total assets equal total liabilities plus equity
  3. Prepare the Cash Flow Statement:

    • Operating activities — start with net income, adjust for non-cash items and working capital changes (indirect method)
    • Investing activities — purchases and sales of long-term assets
    • Financing activities — debt proceeds/repayments, equity transactions, dividends
    • Verify ending cash matches the balance sheet cash balance
  4. Write the artifact to .metapowers/accounting/$ARGUMENTS/07-statements.md with sections:

    • Income Statement — complete statement for the period
    • Balance Sheet — complete statement as of period end
    • Cash Flow Statement — complete statement for the period
    • Notes — significant accounting policies, footnote disclosures

Output

The financial statements written to .metapowers/accounting/$ARGUMENTS/07-statements.md. Present a summary highlighting:

  • Net income (loss) for the period
  • Total assets and total liabilities
  • Net cash position and change in cash

Read the full file on GitHub · 45 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 3d ago First seen · 45 lines · 11 tokens per session scan A d0b9601f0bdf

Subscribe to this mod's changes

statements is a skill published in the GitHub repository bromso/metapowers (1 stars, last pushed 4mo ago), licensed MIT. It adds 11 tokens to every session and 485 once invoked, about $0.0001 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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